Implementing ABC: An Australian Feasibility Study |
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| Authors: | Shane Dikolli Malcolm Smith |
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| Institution: | Lecturer in the School of Accounting, Curtin University, Perth, Western Australia;Associate professor in the School of Economics and Commerce, Murdoch University, Perth, Western Australia. |
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| Abstract: | Activity-based costing systems have been one of the most important innovations in accounting practice in recent years, yet we know little about the practical difficulties associated with the design and implementation of such systems. This study examines the objections put forward in the management accounting literature, which suggest that costs outweigh benefits in ABC implementations. The arguments are developed in the context of an Australian feasibility study. Encouraging lessons from the study suggest that a systematic approach to the implementation of ABC will yield significant benefits. |
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